AB CONSULT HRC: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
AB CONSULT HRC
Largest movements
- Cash +€27,482
up €27,482 (+6084.5%), from €452 to €27,934
mainly Net result for the year (+€67,565) and Tax, wage and social debts (+€34,097)
- Receivables within one year +€12,443
up €12,443 (+193.2%), from €6,439 to €18,881
of which Other amounts receivable: +€10,918
- Tangible fixed assets +€10,035
up €10,035 (+185.5%), from €5,409 to €15,444
of which Furniture and vehicles: +€6,306
- Financial fixed assets +€4,500
up €4,500 (+2500.0%), from €180 to €4,680
- Tax, wage and social debts +€34,097
up €34,097 (+98.7%), from €34,544 to €68,641
- Profit (loss) carried forward +€27,565
up €27,565, from -€25,112 to €2,453
- Trade debts -€11,139
down €11,139 (-30.9%), from €36,035 to €24,896
- Other debts +€4,959
up €4,959 (+14.2%), from €35,041 to €40,000
- Gross operating margin +€156,230
up €156,230, from -€20,444 to €135,786
- Write-downs +€31,000
new in 2025: €31,000
- Taxes +€25,894
up €25,894 (+4686.4%), from €553 to €26,446
- Other operating charges +€5,499
up €5,499 (+465.7%), from €1,181 to €6,680
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,508 | €137,989 | +€55,482 | +67.2% |
| Fixed assets | 21/28 | €5,589 | €20,124 | +€14,535 | +260.1% |
| Tangible fixed assets | 22/27 | €5,409 | €15,444 | +€10,035 | +185.5% |
| Furniture and vehicles | 24 | €5,409 | €11,715 | +€6,306 | +116.6% |
| Other tangible fixed assets | 26 | - | €3,729 | +€3,729 | |
| Financial fixed assets | 28 | €180 | €4,680 | +€4,500 | +2500.0% |
| Current assets | 29/58 | €76,919 | €117,866 | +€40,947 | +53.2% |
| Amounts receivable after more than one year | 29 | €70,000 | €70,000 | = | 0.0% |
| Other amounts receivable | 291 | €70,000 | €70,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,439 | €18,881 | +€12,443 | +193.2% |
| Trade receivables | 40 | €6,439 | €7,963 | +€1,524 | +23.7% |
| Other amounts receivable | 41 | - | €10,918 | +€10,918 | |
| Cash at bank and in hand | 54/58 | €452 | €27,934 | +€27,482 | +6084.5% |
| Deferred charges and accrued income | 490/1 | €28 | €1,050 | +€1,022 | +3606.7% |
| Total equity and liabilities | 10/49 | €82,508 | €137,989 | +€55,482 | +67.2% |
| Equity | 10/15 | -€23,112 | €4,453 | +€27,565 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,112 | €2,453 | +€27,565 | |
| Amounts payable | 17/49 | €105,620 | €133,537 | +€27,917 | +26.4% |
| Amounts payable within one year | 42/48 | €105,620 | €133,537 | +€27,917 | +26.4% |
| Trade debts | 44 | €36,035 | €24,896 | -€11,139 | -30.9% |
| Suppliers | 440/4 | €36,035 | €24,896 | -€11,139 | -30.9% |
| Taxes, remuneration and social security | 45 | €34,544 | €68,641 | +€34,097 | +98.7% |
| Taxes | 450/3 | €34,544 | €68,641 | +€34,097 | +98.7% |
| Other amounts payable | 47/48 | €35,041 | €40,000 | +€4,959 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,847 | €3,850 | +€3 | +0.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €31,000 | +€31,000 | |
| Other operating charges | 640/8 | €1,181 | €6,680 | +€5,499 | +465.7% |
| Gross operating margin | 9900 | -€20,444 | €135,786 | +€156,230 | |
| Operating profit (loss) | 9901 | -€25,472 | €94,256 | +€119,728 | |
| Financial income | 75/76B | €2,600 | €2,145 | -€455 | -17.5% |
| Recurring financial income | 75 | €2,600 | €2,145 | -€455 | -17.5% |
| Financial charges | 65/66B | €2,222 | €2,390 | +€168 | +7.6% |
| Recurring financial charges | 65 | €2,222 | €2,390 | +€168 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | -€25,094 | €94,011 | +€119,105 | |
| Income taxes | 67/77 | €553 | €26,446 | +€25,894 | +4686.4% |
| Profit (loss) for the period | 9904 | -€25,646 | €67,565 | +€93,211 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,646 | €67,565 | +€93,211 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.